2020 (11) TMI 181

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....rough: Mr. Mukul Rohatgi, Senior Advocate with Mr.Sameer Rohatgi, Ms.Bhoomija Verma, Mr. Akshit Pradhan and Mr. Sahil Raveen, Advocates. Respondents Through: Mr. Abhishek Maratha, Senior Standing counsel with Mr. Pratyaksh Gupta, Advocate. O R D E R The petition has been heard by way of video conferencing. Present writ petition has been filed challenging the impugned order dated 14th S....

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....oner's Report dated 13^th September, 2019 under Section 245D (2B) of the Act and having passed an order in writing declaring the petitioners' application in question to be valid vide order dated 26th September, 2019 under Section 245D(2C) and the Commissioner, Income Tax having furnished its report dated 23rd January, 2020 and the petitioners having given their comment dated 26th August, 2020 unde....

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....ment and pass orders namely under Sections 245D(1), 245D(2C) and 245D(4). In support of his submission, he relies upon the judgment of this Court in Commissioner of Income Tax vs. Income Tax Settlement Commission & Ors., 2013 SCC OnLine Del 2341 and R.T. Industries & Ors. vs. Income Tax Settlement Commission & Anr., 2018 SCC OnLine Del 11258. Per contra, Mr. Abhishek Maratha, learned counsel fo....

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....pport of his submission, he relies upon a judgment of the Supreme Court in State of Uttar Pradesh vs. Sudhir Kumar Singh, 2020 SCC OnLine SC 847. In rejoinder, Mr. Mukul Rohatgi, learned senior counsel for petitioners states that he is not aware of filing of prior writ petition being Writ Tax No.492/2020 by the respondents. Even if that is the case, the undisputed fact remains that the afore....